Jayarathne, I.M.I.H.; Gunasekara, U.L.T.P.
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
The IFRS convergence is an excellent decision to be in line with the global
trend to enable a common language for financial reporting process. Due to this
major breakthrough, companies in Sri Lanka can now enjoy a common, ...